Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
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